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Measuring the extent to which listed companies comply with sustainability accounting standards by improving performance and financial reporting to enhance confidence in financial statements: بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية
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The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telecom) sample of the year 2017, where the ratio was about (74%) and indicates the good proportion in the application of the standard. In addition, the opinions of a group of individuals in the companies (the sample of the research) were identified through the distribution of the questionnaire. The purpose of the questionnaire is to enhance the results of the research. It also shows that the topics of sustainability in the sectors of communication, transport and industry Financial statements to enhance confidence in the financial statements

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Effect of Red Laser Irradiation on The Optical Properties of Cobalt oxide (CoO<sub>2</sub>) Thin Films deposited via Semi-Computerized Spraying Technique
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Abstract<p>The existing investigation explains the consequence of irradiation of red laser on the optic properties of (CoO<sub>2</sub>) films. The film was equipped by the utilization of semi-computerized spray pyrolysis technique (SCSPT), it is the first time that this technique is used in the preparation and irradiation using a laser in this technique. From the XRD analysis, the crystalline existence with trigonal crystal system was when the received films were processed by continuous red laser (700 nm) with power (>1000mW)for different laser irradiation time using different number of times a laser scan (0, 6, 9, 12, 15 and 18 times) with total irradiation time(0,30,45,60,75,90 mi</p> ... Show More
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Publication Date
Tue Jun 02 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The role of topical application of bone morphogenetic protein 7 (BMP7) on bone healing on rabbits (Immunohistochemical study on TGF-β 3 & IGF-1R)
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Background: Bone is essentially a highly vascular, living, constantly changing mineralized connective tissue. It is remarkable for its hardness, resilience and regenerative capacity, as well as its characteristic growth mechanisms. This study aimed to: 1. To evaluate the effect of bone morphogenetic protein7 (BMP7) on bone healing in artificially created intrabony defect in rabbits upper diastema, histologically. 2. To study the immunohistochemical expression of TGF-β3 and IGF-1R as bone formation markers in experimental and control groups during bone healing. Material and method: Forty male rabbits, was used in this study, 8 rabbits for each healing interval (3 days, 1,2 ,4 and 6 weeks). In each rabbit two bone holes were created on th

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Civil Engineering And Technology
PREDICTION OF BEARING CAPACITY, ANGLE OF INTERNAL FRICTION, COHESION, AND PLASTICITY INDEX USING ANN (CASE STUDY OF BAGHDAD, IRAQ)
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In the last few years, the use of artificial neural network analysis has increased, particularly, in geotechnical engineering problems and has demonstrated some success. In this research, artificial neural network analysis endeavors to predict the relationship between physical and mechanical properties of Baghdad soil by making different trials between standard penetration test, liquid limit, plastic limit, plasticity index, cohesion, angle of internal friction, and bearing capacity. The analysis revealed that the changes in natural water content and plastic limit have a great effect on the cohesion of soil and the angle of internal friction, respectively. . On the other hand, the liquid limit has a great impact on the bearing capacity and

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Huazhong University Of Science And Technology [medical Sciences]
New mini dental implant attachments versus O-ring attachment after cyclic aging: Analysis of retention strength and gap space
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Publication Date
Wed Aug 10 2016
Journal Name
Al-nahrain
Synthesis and characterization of some Anti-bactrial Active Transition Metal Complexes of N-12-(2-phenyl hydrazinyl) phenyl [ benzothiohydrazide
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Publication Date
Tue Jun 02 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of orthodontic tooth movement on salivary levels of Interleukin-1beta, Tumor Necrosis Factor-alpha, and C- reactive protein
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Background: Orthodontic force is considered to stimulate cells in the periodontium to release many mediators such as cytokines which play a responsible role for periodontal and alveolar bone remodeling, bone resorption and new bone deposition. Aim of this study was carried out to estimate changes of the (interleukin-one beta, tumor necrosis factor – alpha and C-reactive protein) levels in unstimulated whole saliva during the leveling stage of orthodontic tooth movement. Materials and methods: The sample consisted of thirty adult patients (12 males and 18 females) with ages ranges (19-23) years. Each sample had Class I and Class II malocclusion dental classification and required bilateral extraction of their maxillary first premolars, und

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Publication Date
Tue Dec 07 2021
Design and numerical verification of a polarization-independent grating coupler using a double-layer approach for visible wavelengths applications
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Publication Date
Sat Sep 01 2018
Journal Name
Iraqi Journal Of Science
Estimate Antimicrobial activity and Anti-biofilm formation of bark Cinnamomum zeylanicum on Klebsiella pneumoniae isolated from Urinary Tract Infections
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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Measurements of radon, thoron and their progeny concentrations using twin cup dosimeter for indoor Al-Madaan city – Baghdad – Iraq
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In this study, the activity concentrations of indoor radon, thoron
and their progeny have been measured in air for 61 different
locations of Al-Maddan city using twin cup dosimeter. Furthermore,
some useful parameters concerning the health hazards have been
estimated; working level month (WLM), annual effective dose (Eff),
and excess lung cancer per million person per year (ELC).The results
show that the values of radon gas levels in the investigated districts
varied from 56.28 to 194.43Bq/m3with an overall average value
132.96Bq/m3, while 0.313 to 1.085 for WLM with an overall average
0.740, respectively. The value of Eff and ELC have been found to
vary from 1.420 to 4.918 mSv/y with an overall average valu

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Publication Date
Sat Jan 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Some Properties of Concrete Containing Waste Brick As Partial Replacement Of Coarse Aggregate And Addition Of Nano Brick Powder
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Abstract<p>The accumulation of construction and demolition waste is one of the major problems in modern construction. Hence, this research investigates the use of waste brick in concrete. Seven different concrete mixes were investigated in this study: a control concrete mix, three mixes with volumetric replacement (10, 20, and 30)% of natural aggregate with brick aggregate, and two mixes with the addition of nano brick powder at a percentage level of 5– 10% by weight of cementitious materials. And the last one was mixed with 10% nano brick and 10% coarse brick aggregate. The experimental results for the additive of nano brick powder showed an enhancement in mechanical properties (compressive, </p> ... Show More
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